NO.PZ2024011002000148
问题如下：
Management may be under pressure to misstate earnings, and there are many incentives to do so. Which one of the following is most likely not an incentive to over-report earnings?
选项：
A.To negotiate concessions from unions.
B.To meet analysts' earnings expectations.
C.To improve managements' incentive compensation.
解释：
Negotiating concessions from unions would likely be an incentive for management to underreport rather than over-report earnings.A不是一种低估earning的incentive吗
